Law: Customs Act, 1969

Section: 156(1),193

Law: Income Tax Ordinance, 1979

Section: 8,7

Customs Act 1969 - Section 156( 1) - Prime Ministers revamping of Public Transport Scheme - Import of vehicles of various nature on payment of concessional customs duty - S.R.O. 251(I)/93 dated 3-4- 1993 certain amended to Insert sub-clause (X-A) through S.R.O. 818(I)/93 dated 16-9-1993 - Certain conditions imposed on every yellow Cab holder - Appellant violated the condition - Vehicle seized and confiscated by the customs authorities - Whether the amended Sub-Clause (X-A) viz a viz the explanatory circular letters issued by the CBR were confined only to the owners of yellow Cab holders - Held yes - Whether could be made applicable on other importers - Held no - Whether in fiscal statute, letter of law is to be taken into consideration without going back to the intent or the reasons for making of law - Held yes. It is well settled law that a concession once allowed cannot be withdrawn except where the condition on which it was granted had been violated. The principle being that a person availing a concession must abide by the conditions on which such concession is allowed. It was too pedantic approach of the notification and the interpretation of the sub-clause (X-A). The direction of the Collector of Customs, Multan at the end of the impugned order-in-original that before release the claimant shall also discharge bank liabilities was all the more unjustified. After confiscating the vehicle and directing its release on payment of certain amount of duties he had no business to act as a recovery officer of the bank to ensure that their loan was repaid. Any decision made by any agency of the executive or policy making body is relevant and binding only upon the persons to whom it is addressed. All forums exercising judicial or quasi judicial functions by reason of the nature of their job are not amenable to the directions issued by the executive authorities. We are also inclined to agree with the learned counsel that the amended sub-clause (X-A) as well as the aforesaid two letters issued by the CBR were confined only to owners of Yellow Cab holders and these could not be made applicable to other importers of vehicles-as a matter of course. In cases of fiscal…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492